THE MEDIATION ROLE OF RISK MANAGEMENT DISCLOSURE ON THE RELATIONSHIP OF OWNERSHIP CONCENTRATION AND CORPORATE VALUE

Title: THE MEDIATION ROLE OF RISK MANAGEMENT DISCLOSURE IN THE RELATIONSHIP OF OWNERSHIP CONCENTRATION AND CORPORATE VALUE

Author: DYAS PUTRI HAPSARI

Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

This research aims to provide empirical evidence regarding the effect of ownership concentration on company value through risk management disclosure. This research is quantitative research by discussing explanations. The sample used was 121 companies in the banking sector from 2013 to 2017. The data analysis technique used in this research was path analysis. The research results show that ownership concentration and risk management disclosure have a positive influence on company value, ownership concentration has a positive influence on risk management disclosure and ownership concentration influences company value through risk management disclosure.

Keywords: firm value, ownership concentration, risk management disclosure

Sources: http://repository.unair.ac.id/90324/